profit appropriation

См. также в других словарях:

• PROFIT — La difficulté, maintes fois soulignée, d’une définition du profit tient à trois types de raisons: en premier lieu, la non concordance du point de vue du comptable (généralement dominé par le souci fiscal) et de celui de l’économiste (préoccupé… …   Encyclopédie Universelle

• appropriation — 1) An allocation of the net profit of organizations in its accounts. Some payments may be treated as expenses and deducted before arriving at net profit; other payments are deemed to be appropriations of profit, once that profit has been… …   Big dictionary of business and management

• profit and loss appropriation account — A statement showing how the net profits or losses have been dealt with. In a company, the retained earnings brought forward is added to the net profit for the year; from this total taxation and dividends paid and proposed are deducted; other… …   Accounting dictionary

• appropriation account — 1) See: profit and loss appropriation account 2) A financial statement prepared by a government department to show its expenditure and receipts for a financial year …   Accounting dictionary

• appropriation account — /əˌprəυpri eɪʃ(ə)n əˌkaυnt/ noun the part of a profit and loss account which shows how the profit has been dealt with such as how much has been given to the shareholders as dividends, how much is being put into the reserves etc …   Marketing dictionary in english

• appropriation account — /əˌprəυpri eɪʃ(ə)n əˌkaυnt/ noun the part of a profit and loss account which shows how the profit has been dealt with, e.g., how much has been given to the shareholders as dividends and how much is being put into the reserves …   Dictionary of banking and finance

• appropriation — The allocation of the net profits of an organization in its accounts. For example, in a company appropriations are usually in the form of cash dividends or scrip dividends to shareholders, transfers to reserves, and amounts for taxation. In a… …   Accounting dictionary

• Prior-appropriation water rights — Property law Part of …   Wikipedia

• unappropriated profit — The part of an organization s profit that is neither allocated to a specific purpose nor paid out in dividends. See: appropriation …   Accounting dictionary

• unappropriated profit — The part of an organization s profit that is neither allocated to a specific purpose nor paid out in dividends See appropriation …   Big dictionary of business and management

• détournement — [ deturnəmɑ̃ ] n. m. • 1538; h. XIIIe destournement « endroit écarté »; de détourner ♦ Action de détourner. 1 ♦ Action de changer le cours, la direction. Détournement d un cours d eau. ⇒ 1. dérivation. ♢ (v. 1967) Détournement d avion : action de …   Encyclopédie Universelle